Online Tax Bill Information and Payments
Supplemental and Addenda assessment tax bill amounts are available online. To look up a parcel using
e-PropTax, Sacramento County's Online Property Tax Information,
you will need the 14 digit Assessor's parcel number. If you do not have your 14-digit parcel number, you can look
it up at the Assessor's
Parcel Viewer.
Refer to our FAQ for more information regarding How to pay your property tax bill and
making payments Online.
General Information
Property taxes are collected by the County, but governed by California
state law. Supplemental assessments are determined in accordance with
Article XIIIA of the California Constitution. Article XIIIA requires the
reassessment of property (for tax purposes) whenever a change of ownership
or completion of construction occurs. On July 1, 1983, California state
law was enacted to require the assessor to appraise property on the date
a change in ownership occurs or new construction is completed. While the
reassessment process normally takes six to nine months, in some cases
it may take a year or even longer before a supplemental tax bill is issued.
Supplemental Tax Bill
All properties in California have been appraised at 1975 values plus an
annual inflation factor not to exceed 2 percent per year (Proposition
13). Whenever a property changes ownership or new construction occurs,
the law requires the Assessor's Office to reassess the property at current
market value.
When the current market value is higher than the assessed value in effect
as of the January 1 lien date for your annual secured property tax bill,
one or more supplemental tax bills will be issued.
Generally, activities that occur between July 1 and December 31
will result in one supplemental tax bill. The one
supplemental bill is for the period from the date of the activity through
the end of the fiscal tax year or June 30.
Generally, activities between January 1 and May 31 will result
in two supplemental tax bills. The two
supplemental bills are for two separate fiscal tax years.
One bill is for the period from the date of activity through the
end of the first fiscal tax year or June 30.
The other bill is for the entire next tax year, from July 1 to June
30 of the next year.
Activities in June: If the activity occurs in the month of June,
you will receive one bill for the entire next tax year, from July 1 of
the same year through June 30 of the next year.
Due dates for supplemental tax bills depend on when the bills are mailed.
Supplemental tax bills are in addition to any previous or subsequent tax
bills and never replace the annual secured property tax bill that is mailed
by November 1 of each fiscal year.
Supplemental tax bills are not mailed to your lender. If you have arranged
for your tax payments to be paid through an impound account, this tax
bill may not be paid by your lender. You should contact your lender regarding
payment of supplemental tax bills in addition to your annual property
tax bill. Make sure your lender is aware you are referring to a supplemental
tax bill.
Reassessments downward due to a change in ownership or completion of
new construction result in a negative supplemental assessment. These negative
assessments (refunds) do not cause a change to your current annual tax
bill and the annual tax bill must be paid timely to avoid penalty. The
annual tax bill must be paid before a negative supplemental refund will
be issued.
In some cases, a property changes ownership before a supplemental bill
is issued for a prior change of ownership or completion of new construction.
This will occur if you purchase and then sell property within a short
period of time. In these cases, the bill for the prior activity is prorated
between the prior owner and the current owner based on the number of days
each owner owned the property in the period between the first activity
and the end of the tax year June 30. This may result in more supplemental
tax bills being issued to you.
A supplemental tax bill information insert is mailed with all supplemental
tax bills which explains how the amount of your supplemental tax bill
was calculated.
Corrected Assessment Tax Bill
Occasionally an error has been made in the computation of the property
tax bill or in the allocation of an exemption. This may result in a tax
bill being cancelled and a corrected assessment or replacement bill being
issued. A corrected assessment tax bill replaces the existing tax bill
that was previously issued. A corrected tax bill will replace only one
previously issued tax bill and not multiple bills.
An addenda tax bill information insert is mailed with all corrected assessment
tax bills which explains the tax bill.
Additional Assessment Tax Bill
An additional assessment tax bill is for new construction, change in ownership,
or property discovered that should have been assessed but was not assessed
for the current tax year and is due in addition to the current annual
tax bill.
An addenda tax bill information insert is mailed with all corrected assessment
tax bills which explains the tax bill.
Escaped Assessment Tax Bill
Escaped assessment tax bills represent assessments of valuation not previously
included in the regular annual tax bill. Escaped assessments can result
from Assessee or Assessor error. An escaped assessment tax bill is for
new construction, change in ownership, or property discovered that should
have been assessed but was not assessed for a previous tax year.
An addenda tax bill information insert is mailed with all corrected assessment
tax bills which explains the tax bill.
